https://www.taxtmi.com/caselaws?id=381118 A written reservation of the right to reclaim reversed CENVAT credit can amount to protest, even if the words "under protest" are not used, where the debit is made during an active dispute over eligibility. On that basis, the refund claim was not barred by limitation under section 11B. The Tribunal also found that the first appellate authority had not examined the substantive entitlement to refund on merits, including the underlying credit eligibility under the FTP and related conditions, and therefore remanded the matter for fresh adjudication after hearing the assessee. en-us Mon, 03 Jun 2019 00:00:00 +0530 Wed, 05 Jun 2019 08:05:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381118 A written reservation of the right to reclaim reversed CENVAT credit can amount to protest, even if the words "under protest" are not used, where the debit is made during an active dispute over eligibility. On that basis, the refund claim was not barred by limitation under section 11B. The Tribunal also found that the first appellate authority had not examined the substantive entitlement to refund on merits, including the underlying credit eligibility under the FTP and related conditions, and therefore remanded the matter for fresh adjudication after hearing the assessee. Case-Laws Central Excise Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381118